The Emergency Ordinance No. 13 dated
as at the 24th of February
2021, amending and supplementing Law No. 227/2015 on
the Fiscal Code and Accounting Law No. 82/1991 was
published in the Official Gazette No. 0197
of the 26th of February 2021. Here are
some of the applicable changes:
- Review the scope of non-deductibility of expenses incurred
by payers of corporate
tax as a result of transactions with a person located
in a state that is included in the List of non-cooperating
jurisdictions for tax purposes. The specific tax regime applies
only to the States listed. The measure is correlated with the
implementation of defensive measures by the other EU
Member States.
- It clarifies the tax treatment applicable to non-taxable salary
benefits not included in the basis for calculating social
contributions such as in the case of those received under
special laws and/or financed from the budget. The measure aims at
not taxing, and not including in the calculation
